Smart financial strategy: digital transformation and AI-baseddecision-making in modern administrative management

This study examines artificial intelligence (AI) in financial and administrative decision-making and proposes a framework for smart financial strategy that integrates algorithmic capabilities, organizational decision processes, and institutional legitimacy. A mixed-methods design covering Chile, Brazil, and Colombia combines a survey of 208 financial and administrative professionals, 18 interviews with executives and digital transformation leaders, and documentary analysis of regulatory frameworks. Descriptive survey results indicate perceived improvements in processing time and decision quality, alongside varying levels of trust in AI-supported decisions. Interview and documentary findings highlight concerns about explainability, accountability, and governance. These findings suggest that assessments of AI in financial management should consider institutional legitimacy alongside perceived performance. The proposed framework emphasizes human oversight, transparency, and clear responsibility, while the descriptive evidence does not establish causal effects. It offers a perspective grounded in three Latin American countries for examining how organizations interpret and govern the use of AI in finance.